btctax-cli 0.1.0

btctax — an offline, single-user US Bitcoin tax ledger (CLI: import, reconcile, and compute).
Documentation
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
//! CLI integration tests for `optimize accept` (Task 10 / §C.2 gated persistence + revocation).
//!
//! This is the COMPLIANCE-CRITICAL write path — the only Mode-1 path that persists. The §1.1012-1(j)
//! boundary is load-bearing here:
//!   * a genuinely-contemporaneous pick (made ≤ sale) persists freely (→ Contemporaneous);
//!   * an already-executed disposal persists ONLY behind a NARROW per-disposal `--attest` scoped to a
//!     single `--disposal` (→ AttestedRecording); the app NEVER auto-attests a post-hoc selection;
//!   * a 2027+ broker-held pick is CATEGORICALLY refused (own-books insufficient; no attestation cures);
//!   * the proposed `LotSelection` decision + the attestation side-table row are co-persisted ATOMICALLY
//!     (one `session.save()`), so persisted == attested == new baseline (R2-I1 holds on a later re-run);
//!   * revocation reuses `reconcile void` on the returned decision id.
//!
//! PRIVACY: all fixtures are synthetic and written into tempdirs; the suite NEVER reads
//! `~/Documents/BitcoinTax/ReadOnly` or any user file. Exact Decimal/i64 only (NFR5); deterministic
//! `now` injected (NFR4).
use btctax_cli::{cmd, render};
use btctax_core::persistence::load_all;
use btctax_core::{
    Carryforward, ComplianceStatus, EventId, EventPayload, FilingStatus, LotPick, LtcgBreakpoints,
    OrdinaryBracket, OrdinarySchedule, TaxProfile, TaxTable, TaxTables,
};
use btctax_store::Passphrase;
use rust_decimal_macros::dec;
use std::collections::BTreeMap;
use std::path::{Path, PathBuf};
use time::{macros::datetime, OffsetDateTime};

fn pp() -> Passphrase {
    Passphrase::new("pw".into())
}

/// Single filer profile for any TY: OTI=100k, MAGI=100k, QD=0 (solidly 24% ordinary in 2025).
fn single_100k_profile() -> TaxProfile {
    TaxProfile {
        filing_status: FilingStatus::Single,
        ordinary_taxable_income: dec!(100000),
        magi_excluding_crypto: dec!(100000),
        qualified_dividends_and_other_pref_income: dec!(0),
        other_net_capital_gain: dec!(0),
        capital_loss_carryforward_in: Carryforward::default(),
        w2_ss_wages: dec!(0),
        w2_medicare_wages: dec!(0),
        schedule_c_expenses: dec!(0),
    }
}

/// Initialize vault + import one CSV; return `(tempdir, vault_path)`.
fn make_vault_with(csv: &Path) -> (tempfile::TempDir, PathBuf) {
    let dir = tempfile::tempdir().unwrap();
    let vault = dir.path().join("vault.pgp");
    cmd::init::run(&vault, &pp(), &dir.path().join("k.asc")).unwrap();
    cmd::import::run(&vault, &pp(), &[csv.to_path_buf()]).unwrap();
    (dir, vault)
}

/// Count events in the vault.
fn event_count(vault: &Path) -> usize {
    let s = btctax_cli::Session::open(vault, &pp()).unwrap();
    load_all(s.conn()).unwrap().len()
}

/// Read back the `LotSelection.lots` of a specific decision event (the persisted pick).
fn lotselection_lots(vault: &Path, decision: &EventId) -> Vec<LotPick> {
    let s = btctax_cli::Session::open(vault, &pp()).unwrap();
    let events = load_all(s.conn()).unwrap();
    let e = events
        .iter()
        .find(|e| &e.id == decision)
        .expect("decision event must be present");
    match &e.payload {
        EventPayload::LotSelection(ls) => ls.lots.clone(),
        other => panic!("expected a LotSelection decision, got {other:?}"),
    }
}

/// The stored attestation text for a disposal, or `None`.
fn attestation_of(vault: &Path, disposal: &EventId) -> Option<String> {
    let s = btctax_cli::Session::open(vault, &pp()).unwrap();
    btctax_cli::optimize_attest::get(s.conn(), disposal).unwrap()
}

// ── Injectable synthetic tax tables (for the 2027-broker end-to-end refusal) ────────────────────────
// The bundled tables cover TY2024 and TY2025, so a 2027 disposal is `YearNotComputable` under the
// public `accept`. `accept_with_tables` lets the test inject a later year's table to drive the
// disposal to a real `ForbiddenBroker2027` verdict and assert the categorical refusal end-to-end.
struct OneTable(TaxTable);
impl TaxTables for OneTable {
    fn table_for(&self, year: i32) -> Option<&TaxTable> {
        (year == self.0.year).then_some(&self.0)
    }
}

fn synth_tables(year: i32) -> OneTable {
    let mut ordinary = BTreeMap::new();
    ordinary.insert(
        FilingStatus::Single,
        OrdinarySchedule {
            brackets: vec![
                OrdinaryBracket {
                    lower: dec!(0),
                    rate: dec!(0.10),
                },
                OrdinaryBracket {
                    lower: dec!(50000),
                    rate: dec!(0.22),
                },
                OrdinaryBracket {
                    lower: dec!(90000),
                    rate: dec!(0.32),
                },
            ],
        },
    );
    let mut ltcg = BTreeMap::new();
    ltcg.insert(
        FilingStatus::Single,
        LtcgBreakpoints {
            max_zero: dec!(40000),
            max_fifteen: dec!(400000),
        },
    );
    OneTable(TaxTable {
        year,
        source: "SYNTHETIC",
        ordinary,
        ltcg,
        gift_annual_exclusion: dec!(19000),
        ss_wage_base: dec!(176100),
        gift_lifetime_exclusion: dec!(13_990_000),
    })
}

// ── CSV fixtures ────────────────────────────────────────────────────────────────────────────────

/// Coinbase: pre-2025 low-basis LT lot + 2025 high-basis ST lot + a 2025 sell.
///   Lot A: 1 BTC @ $30,000 (2023-01-01) — LT by 2025-06-01.
///   Lot B: 1 BTC @ $80,000 (2025-01-02) — ST on 2025-06-01.
///   Sell:  1 BTC @ $50,000 (2025-06-01).
/// FIFO baseline → Lot A (+$20k LT gain). Optimizer HIFO → Lot B (−$30k loss). proposed != current.
fn write_tax_saving_csv(dir: &Path) -> PathBuf {
    let p = dir.join("opt_saving.csv");
    std::fs::write(
        &p,
        "\r\nTransactions\r\nUser,00000000-0000-0000-0000-000000000000\r\n\
ID,Timestamp,Transaction Type,Asset,Quantity Transacted,Price Currency,Price at Transaction,\
Subtotal,Total (inclusive of fees and/or spread),Fees and/or Spread,Notes,Sender Address,Recipient Address\r\n\
opt-buy-lt,2023-01-01 12:00:00 UTC,Buy,BTC,1.00000000,USD,30000.00,30000.00,30000.00,0.00,,,\r\n\
opt-buy-st,2025-01-02 12:00:00 UTC,Buy,BTC,1.00000000,USD,80000.00,80000.00,80000.00,0.00,,,\r\n\
opt-sell,2025-06-01 12:00:00 UTC,Sell,BTC,1.00000000,USD,50000.00,50000.00,50000.00,0.00,,,\r\n",
    )
    .unwrap();
    p
}

/// Coinbase (Exchange = broker): two lots + a 2027 sell (so sale year ≥ 2027).
///   Lot A: 1 BTC @ $20,000 (2025-01-02). Lot B: 1 BTC @ $90,000 (2026-01-02).
///   Sell:  1 BTC @ $50,000 (2027-06-01).
/// FIFO → Lot A (+$30k gain). Optimizer → Lot B (−$40k loss). proposed != current → reaches the gate,
/// where a 2027+ broker pick is ForbiddenBroker2027.
fn write_broker_2027_csv(dir: &Path) -> PathBuf {
    let p = dir.join("opt_broker27.csv");
    std::fs::write(
        &p,
        "\r\nTransactions\r\nUser,00000000-0000-0000-0000-000000000000\r\n\
ID,Timestamp,Transaction Type,Asset,Quantity Transacted,Price Currency,Price at Transaction,\
Subtotal,Total (inclusive of fees and/or spread),Fees and/or Spread,Notes,Sender Address,Recipient Address\r\n\
b27-buy-a,2025-01-02 12:00:00 UTC,Buy,BTC,1.00000000,USD,20000.00,20000.00,20000.00,0.00,,,\r\n\
b27-buy-b,2026-01-02 12:00:00 UTC,Buy,BTC,1.00000000,USD,90000.00,90000.00,90000.00,0.00,,,\r\n\
b27-sell,2027-06-01 12:00:00 UTC,Sell,BTC,1.00000000,USD,50000.00,50000.00,50000.00,0.00,,,\r\n",
    )
    .unwrap();
    p
}

// The 2025 self-custody/broker sale is on 2025-06-01; these injected `now`s straddle it.
const BEFORE_SALE: OffsetDateTime = datetime!(2025-01-01 12:00:00 UTC); // made ≤ sale → Contemporaneous
const AFTER_SALE: OffsetDateTime = datetime!(2026-01-01 12:00:00 UTC); // made > sale → already-executed

// ── accept-mutates (Contemporaneous; no --attest) ─────────────────────────────────────────────────

/// made ≤ sale → `ContemporaneousNow`: a bare `accept` persists the optimum's `LotSelection`
/// (event +1), writes NO attestation, the persisted picks == the displayed proposal (determinism),
/// and a re-run reports the disposal `Contemporaneous`.
#[test]
fn accept_persists_contemporaneous_without_attestation() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    // run (read-only) captures the displayed proposal for the determinism comparison.
    let proposal = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();
    let displayed = proposal.per_disposal[0].proposed_selection.clone();
    assert_ne!(
        displayed, proposal.per_disposal[0].current_selection,
        "fixture must offer an improving pick (proposed != current)"
    );

    let before = event_count(&vault);
    let out = cmd::optimize::accept(&vault, &pp(), 2025, None, None, BEFORE_SALE).unwrap();

    assert_eq!(
        out.persisted.len(),
        1,
        "the contemporaneous pick must persist"
    );
    assert_eq!(out.persisted[0].2, "Contemporaneous");
    assert!(out.skipped.is_empty(), "nothing should be skipped");
    assert_eq!(
        event_count(&vault),
        before + 1,
        "exactly one LotSelection appended"
    );

    // Determinism: the persisted picks == the run-displayed proposed selection.
    let (_, decision, _) = &out.persisted[0];
    assert_eq!(
        lotselection_lots(&vault, decision),
        displayed,
        "accept must persist exactly the selection run displayed (NFR4)"
    );

    // No attestation written for a contemporaneous pick.
    assert_eq!(attestation_of(&vault, &disposal), None);

    // Re-run: persisted selection is now the baseline; the optimum is unchanged → Contemporaneous.
    let re = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    let row = &re.per_disposal[0];
    assert_eq!(
        row.proposed_selection, row.current_selection,
        "no-change row"
    );
    assert_eq!(row.status, ComplianceStatus::Contemporaneous);

    // Render summary is informative.
    let rendered = render::render_accept_outcome(&out);
    assert!(rendered.contains("PERSISTED"));
    assert!(rendered.contains("Contemporaneous"));
}

// ── accept refuses without attestation (already-executed) ──────────────────────────────────────────

/// made > sale (post-hoc) → `NeedsAttestation`: a bare `accept` (no `--attest`) persists NOTHING for
/// it, the skip reason mentions `--attest`, the event count is unchanged, and no attestation is written.
#[test]
fn accept_refuses_already_executed_without_attestation() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    let proposal = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();

    let before = event_count(&vault);
    let out = cmd::optimize::accept(&vault, &pp(), 2025, None, None, AFTER_SALE).unwrap();

    assert!(
        out.persisted.is_empty(),
        "post-hoc pick must NOT persist without --attest"
    );
    assert_eq!(out.skipped.len(), 1);
    assert!(
        out.skipped[0].1.contains("--attest"),
        "skip reason must direct the user to --attest: {}",
        out.skipped[0].1
    );
    assert_eq!(event_count(&vault), before, "no event appended");
    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "no attestation row"
    );
}

// ── attested → AttestedRecording (R2-I1 positive end-to-end + atomic co-persist) ───────────────────

/// The same already-executed disposal with `--disposal <ref> --attest "..."` co-persists the
/// `LotSelection` AND an attestation row (event +1 AND attestation present — atomicity). A re-run's
/// proposed pick then equals the now-persisted (current) selection, so the disposal is in `unchanged`
/// and the overlay reports `AttestedRecording`.
#[test]
fn accept_attested_persists_and_upgrades_to_attested_recording() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    let proposal = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();
    let displayed = proposal.per_disposal[0].proposed_selection.clone();

    let before = event_count(&vault);
    let attest = "I identified these units at the time of sale in my books";
    let out = cmd::optimize::accept(
        &vault,
        &pp(),
        2025,
        Some(&disposal.canonical()),
        Some(attest),
        AFTER_SALE,
    )
    .unwrap();

    assert_eq!(out.persisted.len(), 1);
    assert_eq!(out.persisted[0].2, "AttestedRecording");

    // Atomic co-persist: the LotSelection event AND the attestation row are BOTH present.
    assert_eq!(event_count(&vault), before + 1, "LotSelection appended");
    let (_, decision, _) = &out.persisted[0];
    assert_eq!(lotselection_lots(&vault, decision), displayed);
    assert_eq!(
        attestation_of(&vault, &disposal).as_deref(),
        Some(attest),
        "attestation must round-trip"
    );

    // R2-I1 positive: re-run → proposed == current (D ∈ unchanged) → AttestedRecording.
    let re = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let row = &re.per_disposal[0];
    assert_eq!(
        row.proposed_selection, row.current_selection,
        "R2-I1: the upgrade requires D ∈ unchanged (proposed == persisted current)"
    );
    assert_eq!(
        row.status,
        ComplianceStatus::AttestedRecording,
        "attested ∧ unchanged ∧ self-envelope → AttestedRecording"
    );
}

// ── R2-I1 divergent end-to-end: a divergent later baseline stays NonCompliant ──────────────────────

/// After accept+attest persists pick P1 (the optimum) for D, `void` the persisted decision. The
/// attestation side-table row SURVIVES the void (void touches only the ledger), but the in-force
/// baseline reverts to FIFO — so a re-run proposes P1 while current is the FIFO lot → D ∉ unchanged →
/// the (now inert) attestation does NOT launder it → stays NonCompliant. This is the R2-I1 boundary
/// end-to-end: an attestation binds ONLY the exact persisted-and-in-force selection, never a divergent
/// baseline.
#[test]
fn accept_then_divergent_baseline_stays_noncompliant() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    // Capture the FIFO baseline pick (Lot A) and the disposal id.
    let proposal = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();
    let fifo_pick = proposal.per_disposal[0].current_selection.clone(); // Lot A
    let opt_pick = proposal.per_disposal[0].proposed_selection.clone(); // Lot B
    assert_ne!(fifo_pick, opt_pick);

    // accept+attest persists P1 = the optimum (Lot B) + attestation.
    let out = cmd::optimize::accept(
        &vault,
        &pp(),
        2025,
        Some(&disposal.canonical()),
        Some("attested P1"),
        AFTER_SALE,
    )
    .unwrap();
    let (_, decision, _) = out.persisted[0].clone();

    // Sanity: the persisted selection is now in force AND it is AttestedRecording.
    let in_force = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    assert_eq!(in_force.per_disposal[0].current_selection, opt_pick);
    assert_eq!(
        in_force.per_disposal[0].status,
        ComplianceStatus::AttestedRecording
    );

    // Void the persisted decision — the fix clears the attestation row atomically.
    cmd::reconcile::void(&vault, &pp(), &decision.canonical(), AFTER_SALE).unwrap();
    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "void of a LotSelection must clear the attestation row (complete revocation)"
    );

    // Re-run: current == FIFO (Lot A), proposed == Lot B (the optimum) → divergent → D ∉ unchanged.
    let re = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let row = &re.per_disposal[0];
    assert_eq!(
        row.current_selection, fifo_pick,
        "baseline reverts to FIFO after void"
    );
    assert_ne!(
        row.proposed_selection, row.current_selection,
        "proposed (P1) diverges from current (FIFO) → D ∉ unchanged"
    );
    assert_eq!(
        row.status,
        ComplianceStatus::NonCompliant,
        "R2-I1: a lingering attestation must NOT launder a divergent/reverted baseline"
    );
}

// ── refuse 2027+ broker-held (categorical; even with --attest) ─────────────────────────────────────

/// A 2027 `Exchange` (broker) disposal, post-hoc → `ForbiddenBroker2027`: NEVER persisted, even with
/// `--attest`; the skip reason cites the 2027+ broker rule; no event appended; no attestation written.
#[test]
fn accept_refuses_2027_broker_held_even_with_attestation() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_broker_2027_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2027, single_100k_profile()).unwrap();
    let tables = synth_tables(2027);
    let now_post_hoc: OffsetDateTime = datetime!(2028-01-01 12:00:00 UTC);

    let before = event_count(&vault);

    // First, a plain accept (no --attest): the 2027 broker disposal is skipped with the broker rule.
    let out =
        cmd::optimize::accept_with_tables(&vault, &pp(), 2027, None, None, now_post_hoc, &tables)
            .unwrap();
    assert!(
        out.persisted.is_empty(),
        "2027 broker pick must never persist"
    );
    assert_eq!(out.skipped.len(), 1);
    let (disposal, reason) = out.skipped[0].clone();
    assert!(
        reason.contains("2027+ broker-held") && reason.contains("own-books"),
        "skip reason must cite the 2027+ broker rule: {reason}"
    );
    assert_eq!(event_count(&vault), before, "no event appended");

    // Now WITH --attest scoped to that disposal: still categorically refused (no attestation can cure).
    let out2 = cmd::optimize::accept_with_tables(
        &vault,
        &pp(),
        2027,
        Some(&disposal.canonical()),
        Some("I tried to attest a 2027 broker pick"),
        now_post_hoc,
        &tables,
    )
    .unwrap();
    assert!(
        out2.persisted.is_empty(),
        "even --attest must not persist a 2027 broker pick"
    );
    assert_eq!(out2.skipped.len(), 1);
    assert!(out2.skipped[0].1.contains("2027+ broker-held"));
    assert_eq!(
        event_count(&vault),
        before,
        "no event appended even with --attest"
    );
    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "no attestation row written for a refused 2027 broker pick"
    );
}

/// A 2027 `Exchange` (broker) disposal with CONTEMPORANEOUS timing (`now` BEFORE the sale, so
/// made ≤ sale) and a DIVERGENT optimizer pick → still `ForbiddenBroker2027`: a bare `accept` (no
/// `--attest`) persists NOTHING. This is the latent-bug regression (FOLLOWUPS Task-4): before the fix
/// `persistability` returned `ContemporaneousNow` for a made-≤-sale broker 2027 pick, so a bare
/// `accept` would have PERSISTED it as "Contemporaneous" (an own-books-insufficient §1.1012-1(j)
/// record). The broker-envelope check is now authoritative and precedes the contemporaneous branch, so
/// the pick is categorically refused with no write. FAILS without the fix (it would persist event +1).
#[test]
fn accept_refuses_2027_broker_contemporaneous_divergent_no_write() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_broker_2027_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2027, single_100k_profile()).unwrap();
    let tables = synth_tables(2027);
    // `now` BEFORE the 2027-06-01 sale → made ≤ sale (contemporaneous TIMING) — the trigger for the
    // old ContemporaneousNow bug. The broker envelope must override it.
    let now_contemporaneous: OffsetDateTime = datetime!(2027-01-01 12:00:00 UTC);

    let before = event_count(&vault);
    let out = cmd::optimize::accept_with_tables(
        &vault,
        &pp(),
        2027,
        None,
        None,
        now_contemporaneous,
        &tables,
    )
    .unwrap();

    assert!(
        out.persisted.is_empty(),
        "a contemporaneous-timed 2027 broker divergent pick must NEVER persist (own-books insufficient)"
    );
    assert_eq!(out.skipped.len(), 1, "the 2027 broker disposal is skipped");
    let (disposal, reason) = out.skipped[0].clone();
    assert!(
        reason.contains("2027+ broker-held") && reason.contains("own-books"),
        "skip reason must cite the 2027+ broker rule even for a contemporaneous pick: {reason}"
    );
    assert_eq!(
        event_count(&vault),
        before,
        "no LotSelection appended — categorical refusal, even with made ≤ sale (no write)"
    );
    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "no attestation row for a refused 2027 broker pick"
    );
}

// ── blanket-attest guard (R2-M5/R0-M5 — fires BEFORE any append) ──────────────────────────────────

/// `accept --attest "..."` WITHOUT `--disposal` → `Err(Usage(... "no blanket attestation" ...))`, and
/// the event count is UNCHANGED. The guard is hoisted ABOVE the loop, so even a `ContemporaneousNow`
/// disposal (here `now` is before the sale) is NOT appended before the guard fires — no partial writes.
#[test]
fn accept_blanket_attest_is_rejected_before_any_write() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    let proposal = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();

    let before = event_count(&vault);
    // BEFORE_SALE ⇒ the disposal is ContemporaneousNow: absent the hoisted guard it WOULD be appended.
    let err =
        cmd::optimize::accept(&vault, &pp(), 2025, None, Some("blanket"), BEFORE_SALE).unwrap_err();
    let msg = format!("{err}");
    assert!(
        msg.contains("no blanket attestation"),
        "blanket attest must be rejected: {msg}"
    );
    assert_eq!(
        event_count(&vault),
        before,
        "guard above the loop ⇒ NO append before it fires (no partial writes)"
    );
    assert_eq!(attestation_of(&vault, &disposal), None);
}

// ── void revokes ──────────────────────────────────────────────────────────────────────────────────

/// After persisting a Contemporaneous selection, `reconcile void` on the returned decision id revokes
/// it: the disposal no longer reports the persisted selection — its baseline returns to FIFO.
#[test]
fn void_revokes_a_persisted_selection() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    // Capture the FIFO baseline (Lot A) for the post-void comparison.
    let pre = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    let fifo_pick = pre.per_disposal[0].current_selection.clone();
    let opt_pick = pre.per_disposal[0].proposed_selection.clone();

    let out = cmd::optimize::accept(&vault, &pp(), 2025, None, None, BEFORE_SALE).unwrap();
    let (_, decision, _) = out.persisted[0].clone();

    // After accept: baseline follows the persisted optimum (Lot B); no-change row.
    let after_accept = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    assert_eq!(after_accept.per_disposal[0].current_selection, opt_pick);

    // Void the persisted decision.
    cmd::reconcile::void(&vault, &pp(), &decision.canonical(), BEFORE_SALE).unwrap();

    // After void: baseline returns to FIFO (Lot A) — the selection is revoked.
    let after_void = cmd::optimize::run(&vault, &pp(), 2025, BEFORE_SALE).unwrap();
    assert_eq!(
        after_void.per_disposal[0].current_selection, fifo_pick,
        "void must restore the prior (FIFO) baseline"
    );
    assert_ne!(
        after_void.per_disposal[0].current_selection,
        after_accept.per_disposal[0].current_selection,
        "the persisted selection is no longer in force"
    );
}

// ── determinism: recompute matches; only the targeted disposal is touched ──────────────────────────

/// `accept` recomputes the SAME deterministic optimum as `run` (two identical runs agree), and a
/// `--disposal` scope touches ONLY that disposal.
#[test]
fn accept_recompute_is_deterministic_and_disposal_scoped() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    let a = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let b = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    assert_eq!(
        a.per_disposal[0].proposed_selection, b.per_disposal[0].proposed_selection,
        "two recomputes must be byte-identical (NFR4)"
    );

    // A --disposal scope that matches no disposal persists nothing and skips nothing.
    let before = event_count(&vault);
    let bogus = EventId::decision(99_999);
    let out = cmd::optimize::accept(
        &vault,
        &pp(),
        2025,
        Some(&bogus.canonical()),
        None,
        AFTER_SALE,
    )
    .unwrap();
    assert!(
        out.persisted.is_empty() && out.skipped.is_empty(),
        "no disposal matched the scope"
    );
    assert_eq!(
        event_count(&vault),
        before,
        "an unmatched scope appends nothing"
    );
}

// ── KAT: void-clears-attestation (Minor fix — complete revocation) ───────────────────────────────

/// **KAT for the void-clears-attestation fix.**
///
/// `optimize accept` co-persists a `LotSelection` decision + an `optimize_attestation` row.
/// Before the fix, `reconcile void` removed only the ledger decision; the attestation row
/// survived. This creates a reachable mislabel: after void, if the FIFO default becomes the
/// optimum (`proposed==current` for D, so D ∈ `unchanged`), the stale attestation row causes
/// the compliance overlay to upgrade D to `AttestedRecording` — a selection the user never
/// actually attested in this context.
///
/// Scenario that triggers the mislabel:
///   1. High-income profile (100 k OTI) → optimizer proposes Lot B (HIFO, ST loss). The
///      existing `accept_then_divergent_baseline_stays_noncompliant` test covers the DIVERGENT
///      path (proposed ≠ current after void). THIS test covers the UNCHANGED path:
///   2. After accept+attest(Lot B) then void, switch to a zero-income profile. With OTI=0
///      and MAGI=0 the LTCG rate is 0 % (Single, both lots cost $ 0 federal tax); the optimizer
///      finds no improvement over the FIFO default (Lot A) → proposed==current==Lot A.
///   3. D ∈ unchanged. WITHOUT the fix D ∈ attested (stale row) → overlay → AttestedRecording
///      (MISLABEL). WITH the fix void cleared the row → D ∉ attested → NonCompliant (correct).
///
/// The `attestation_of` assertion immediately after void is the PRIMARY FAILURE point: it
/// reads back `None` with the fix and `Some("...")` without it.
#[test]
fn void_clears_attestation_row_prevents_mislabel_as_attested_recording() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);

    // Phase 1 — high-income profile: optimizer picks Lot B (HIFO) over Lot A (FIFO).
    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();

    let proposal = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();
    let fifo_pick = proposal.per_disposal[0].current_selection.clone(); // Lot A ($30 k, LT)
    let hifo_pick = proposal.per_disposal[0].proposed_selection.clone(); // Lot B ($80 k, ST)
    assert_ne!(
        fifo_pick, hifo_pick,
        "fixture must have a divergent proposal (proposed ≠ current)"
    );

    // Accept + attest the HIFO pick (Lot B) for D post-hoc.
    let out = cmd::optimize::accept(
        &vault,
        &pp(),
        2025,
        Some(&disposal.canonical()),
        Some("I identified Lot B at the time of sale in my contemporaneous records"),
        AFTER_SALE,
    )
    .unwrap();
    assert_eq!(out.persisted.len(), 1);
    let (_, decision, _) = out.persisted[0].clone();
    assert_eq!(
        attestation_of(&vault, &disposal).as_deref(),
        Some("I identified Lot B at the time of sale in my contemporaneous records"),
        "pre-void: attestation row must be present after accept+attest"
    );

    // Void the LotSelection. The fix atomically clears the attestation row in the same save.
    cmd::reconcile::void(&vault, &pp(), &decision.canonical(), AFTER_SALE).unwrap();

    // PRIMARY assertion: attestation row cleared on void (FAILS without the fix).
    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "void of a LotSelection must clear the attestation row atomically — FAILS without the fix"
    );

    // Phase 2 — zero-income profile: LTCG rate = 0 % (Single, MAGI = 0 below the 0 %-rate
    // threshold). Lot A gives $0 LT gain tax; Lot B gives $0 ST loss benefit (no ordinary
    // income to offset against). The optimizer finds no improvement over the FIFO baseline →
    // proposed == current == Lot A (the FIFO default after void).
    let zero_income = TaxProfile {
        filing_status: FilingStatus::Single,
        ordinary_taxable_income: dec!(0),
        magi_excluding_crypto: dec!(0),
        qualified_dividends_and_other_pref_income: dec!(0),
        other_net_capital_gain: dec!(0),
        capital_loss_carryforward_in: Carryforward::default(),
        w2_ss_wages: dec!(0),
        w2_medicare_wages: dec!(0),
        schedule_c_expenses: dec!(0),
    };
    cmd::tax::set_profile(&vault, &pp(), 2025, zero_income).unwrap();

    // Re-run: both lots cost $0 federal tax → optimizer keeps FIFO baseline → proposed == current.
    let re = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let row = &re.per_disposal[0];
    assert_eq!(
        row.proposed_selection, row.current_selection,
        "zero-income profile: both lots cost $0 → no improvement → proposed == current (D ∈ unchanged)"
    );
    assert_eq!(
        row.current_selection, fifo_pick,
        "FIFO baseline (Lot A) is in force after void"
    );

    // COMPLIANCE assertion: D must NOT be AttestedRecording.
    // WITHOUT fix: stale row + D ∈ unchanged → overlay upgrades → AttestedRecording (mislabel).
    // WITH fix:    attestation row cleared → D ∉ attested → stays NonCompliant (correct).
    assert_ne!(
        row.status,
        ComplianceStatus::AttestedRecording,
        "stale void must NOT produce AttestedRecording mislabel — FAILS without the fix"
    );
    assert_eq!(
        row.status,
        ComplianceStatus::NonCompliant,
        "D has no in-force explicit selection and no method election → NonCompliant"
    );
}

/// bulk-void [D2]: sweeping a `LotSelection` decision through `apply_bulk_void` clears its disposal's
/// optimizer attestation row inside the batch — exactly the single-void side-effect, done across N. The
/// plan precomputes `disposal_to_clear = Some(ls.disposal_event)`; apply clears it atomically.
#[test]
fn bulk_void_clears_attestation_for_lotselection() {
    let csv_dir = tempfile::tempdir().unwrap();
    let csv = write_tax_saving_csv(csv_dir.path());
    let (_dir, vault) = make_vault_with(&csv);

    cmd::tax::set_profile(&vault, &pp(), 2025, single_100k_profile()).unwrap();
    let proposal = cmd::optimize::run(&vault, &pp(), 2025, AFTER_SALE).unwrap();
    let disposal = proposal.per_disposal[0].disposal.clone();

    // Accept + attest the HIFO pick → a LotSelection decision + an attestation row.
    let out = cmd::optimize::accept(
        &vault,
        &pp(),
        2025,
        Some(&disposal.canonical()),
        Some("contemporaneous records identify Lot B"),
        AFTER_SALE,
    )
    .unwrap();
    let (_, decision, _) = out.persisted[0].clone();
    assert!(
        attestation_of(&vault, &disposal).is_some(),
        "pre-void: attestation row present after accept+attest"
    );

    // The bulk-void plan must list the LotSelection with its precomputed disposal_to_clear.
    let plan = cmd::reconcile::bulk_void_plan(&vault, &pp()).unwrap();
    let row = plan
        .rows
        .iter()
        .find(|r| r.target_event_id == decision)
        .expect("the LotSelection decision must be a bulk-void candidate");
    assert_eq!(
        row.disposal_to_clear.as_ref(),
        Some(&disposal),
        "the plan precomputes disposal_to_clear = the LotSelection's disposal_event"
    );

    // Apply the sweep (targets derived from the plan) → attestation cleared atomically.
    let targets: Vec<_> = plan
        .rows
        .iter()
        .map(|r| (r.target_event_id.clone(), r.disposal_to_clear.clone()))
        .collect();
    cmd::reconcile::apply_bulk_void(&vault, &pp(), targets, AFTER_SALE).unwrap();

    assert_eq!(
        attestation_of(&vault, &disposal),
        None,
        "bulk-void of a LotSelection must clear its optimize_attest row inside the batch"
    );
}